Service Tax Demand on Director Fees Challenged Due to Lack of Documents Proving Employer-Employee Relationship.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Demand of Service Tax - Remuneration paid to the directors of the company - Reverse charge mechanism - in the absence of documents such as TDS Certificate, Ledger Account and other related documents substantiating appellant’s claim of employer-employee relationship, it is difficult to answer in favour of assessee.....